campos, elsbernd, chiu, weaner and cohen. >> do we have any commissioner comments? >> just for my own education, how is this going to work in 2014 when -- [multiple voices] >> explain that to folks [speaker not understood]. >> small businesses will be able to get the payroll expense tax exclusion with our legislation through 2016. it won't be until actually february of 2017 when they apply -- when they let the tax collector know about their -- the actual amount that they paid in payroll out for 2016. so, they actually -- and as gross receipts phases in, that will be starting 2014, their payroll tax liability will start to go down. so, in 2014 it reduces i think by 75%. so, it's 1-1/2% now and starting in 2014 it will be 75% of that. then slowly going down from there. >> thanks. >> any other commissioner comments? >> yeah, i would just say that this -- sorry to recap or go backwards here. it's basically to protect the small businesses to be not clobbered in the intervening years between now and when the gross receipts come into effect? >> it does. it helps the phasin